The Non-Domestic Rates (Levying) (Scotland) Regulations 2001

Splits – amount payable as rates

12.  Where lands and heritages to which this Part applies are shown in a split entry, the amount payable as rates in respect of those lands and heritages and a day in the relevant year shall, subject to regulation 13 and Part V below, be calculated in accordance with the formula–

where–

• AD is the amount determined under regulation 7 above, or as the case may be this Part (before application of Part V below) in respect of the lands and heritages shown in the relevant old entry and the day immediately prior to the effective date of the split entry;

• RV is the rateable value shown in the split entry; and

• ORV is the old rateable value, being the rateable value shown in the relevant old entry.